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Regulation Of The Minister Of Finance Number 24/fmd. 011/2012 Year 2012

Original Language Title: Peraturan Menteri Keuangan Nomor 24/PMK.011/2012 Tahun 2012

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STATE NEWS
REPUBLIC OF INDONESIA

No. 157, 2012

REGULATIONS OF THE REPUBLIC OF INDONESIA FINANCIAL MINISTER
NUMBER 24 /PMK.011/ 2012
ABOUT
CHANGES TO THE RULES OF FINANCE MINISTER NUMBER 196 /PMK.03/ 2007 ABOUT THE LAYOUT OF THE STAGING
BOOKKEEPING BY USING FOREIGN LANGUAGES AND CURRENCY UNITS OTHER THAN RUPIAH AS WELL AS LIABILITIES
DELIVERY OF THE BODY ' S MANDATORY INCOME TAX ANNUAL NOTIFICATION MAIL

WITH THE GRACE OF THE ALMIGHTY GOD

FINANCE MINISTER OF THE REPUBLIC OF INDONESIA,

Weigh: a. that in order to improve the service and provide ease and legal certainty to the Tax Wajib which organizes the books by using the English language and the United States Dollar currency unit, it needs to be made a change to the Finance Minister Rule Number 196 /PMK.03/ 2007 on Governing The Manner Of Bookkeeping Using Foreign Language And Currency Units Other Than The Rupiah As Well As The Obligation Of Delivery Of The Annual Notification Of Income Tax (s) Income Tax;
B. that under consideration as intended in the letter a, it is necessary to establish the Minister of Finance Regulation on the Changes to the Regulation of the Finance Minister Number 196 /PMK.03/ 2007 on the Order of the Order of the Book with the Use of the Language Foreign And Currency Units Other Than The Rupiah As Well As The Liability Of The Annual Notification Of Income Tax-tax Taxpayer Dollars;

Given: 1. Act No. 6 of 1983 on General Terms and Taxation Methods (sheet Of State of the Republic of Indonesia 1983 Number 49, Additional Gazette Republic of Indonesia Number 3262) as has been several times amended last with the Act of 2009 No. 16 (State Gazette of the Republic of Indonesia 2009 No. 62, Additional Gazette Republic of Indonesia No. 4999);
2. Act No. 7 of 1983 on Income Tax (State Sheet of the Republic of Indonesia Year 1983 Number 50, Additional Gazette Republic of Indonesia Number 3263) as has been several times amended last with the Year Act 2008 Number 36 (State Of The Republic Of Indonesia 2008 Number 133, Additional Sheet Of The Republic Of Indonesia Number 4893);
3. Presidential Decree No. 56/P of 2010;
4. Financial Minister Regulation Number 196 /PMK.03/2007 On the Governance Manner using Foreign Language and Currency Units other than Rupiah as well as the Obligation Of Delivery Of The Annual Notification Of Income Tax-Income Tax Body;

DECIDED:

Establish: FINANCIAL MINISTER REGULATION ON CHANGES TO THE REGULATION OF FINANCE MINISTERS NUMBER 196 /PMK.03/ 2007 ABOUT THE LAYOUT OF BOOKKEEPING WITH USING FOREIGN LANGUAGES AND CURRENCY UNITS IN ADDITION TO RUPIAH AND DELIVERY OBLIGATIONS ANNUAL NOTICE OF INCOME TAX IS MANDATORY.

Section 1
Some of the provisions in Finance Minister Regulation Number 196 /PMK.03/ 2007 on the Tata Manner Of Bookkeeping With Foreign Language And Currency Units In Addition To Rupiah As Well As The Mandatory Delivery Of The Tax-Letter Notices The Statutory Income income is changed as follows:
1. The provisions of Article 1 are changed so that it reads as follows:

Section 1
In Regulation of the Minister of Finance this is referred to by:
1. The General Terms and Taxation Act that is subsequently referred to as the KUP Act is the 1983 Act Number 6 of the General Terms and the Taxation Way as it has been several times amended by the last of the Act Number 16 Year 2009.
2. The next Income Tax Act called the PPh Act is Law No. 7 of 1983 on Income Tax as it has been several times amended last by Act Number 36 of 2008.
3. The Head of the Regional Office is the Chief Office of the Directorate General of the Tax General whose work region includes the Tax Services Office where the Tax Wajib is registered.
2. The provisions of Article 3 are changed so that it reads as follows:

Section 3
Taxpayers who can host the bookkeeping as referred to in Section 2 include:
a. Taxpayers in order to Cultivation Foreign Capital operating under the provisions of Foreign Capital Cultivation Laws;
B. Mandatory Tax in Order of the Works which operates under contract with the Government of the Republic of Indonesia as intended under the terms of the mining laws other than oil and petroleum mining;
C. Contract with the IBM International Program ("IBM"), and the following terms:
D. A Fixed Form of Business as referred to in Section 2 of the paragraph (5) of the PPh Act or as set forth in the related Multiple Tax Avoidance Agreement (P3B);
e. It is mandatory for taxes that register its stock emissions both in part and in all on the overseas securities exchange;
f. Collective Investment Contract (KIK) which publishes the recsadana in the United States Dollar currency unit denomination and has obtained an Effective Notice of Registration Statement from the Modal Market Supervising Board-Financial Institutional Agency appropriate to the terms of the capital market.
G. Mandatory Tax-affiliated with an overseas parent company, which is a subsidiary company owned and/or controlled by a parent company (parent company) abroad that has a special relationship as well as the parent company of the parent company. referred to in Section 18 of the paragraph (4) of the letter a and the letter b of the PPh; or
h. It is mandatory for taxes that present financial statements in its functional currency using the United States Dollar currency unit in accordance with the Financial Accounting Standards applicable in Indonesia.

Section II
1. By the enactment of the Regulation of this Minister, to obtain the authoring of the books by using the English language and the United States Dollar currency unit, Wajib Tax as referred to in Article 3 of the letter h that year of the book begins In January, February, March or April, in 2012, should apply for the slowest request of 30 (thirty) days after the Minister's Ordinance is promulred.
2. The rules of the Minister are starting to apply at the promulgable date.

In order for everyone to know it, order the invitational of the Minister's Regulation with its placement in the News of the Republic of Indonesia.

Set in Jakarta
on February 2, 2012
FINANCE MINISTER
REPUBLIC OF INDONESIA,

AGUS D.W. MARTOWARDOJO
Promulgated in Jakarta
on February 2, 2012
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,

AMIR SYAMSUDIN

* not yet in the form of loose sheets